Internal Revenue Bulletins  

June 4, 1990

Internal Revenue Bulletin No. 1990-23

There are no links to the official documents for the years 1989 through 1995. The information below can only be used as help for further research, as there is not enough information here to rely on for official guidance. For that you need to obtain a copy of the complete document.


Announcement 90-78
A public hearing will be held on September 26, 1990, on several proposed regulations relating to miscellaneous regulations for qualified plans; nondiscrimination requirements for qualified plans; minimum participation and definition of compensation.


Rev. Rul. 90-47
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning July 1, 1990, will remain at 10 percent for overpayments and 11 percent for underpayments.

Rev. Rul. 90-48
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for June 1990.

Proposed regulations under sections 401 and 410 of the Code relate to nondiscrimination requirements for qualified plans.


Announcement 90-77
This announcement extends the deadline for requesting a ruling under Rev. Proc. 89-35 for the first plan year beginning in 1989 to the later of (1) 2 1/2 months after the close of the plan year, or (2) July 31, 1990.

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